The American Wind Energy Association (AWEA) held a webinar on August 20, 2014 to discuss IRS Notice 2014-46, which clarified the conditions that wind projects must meet to be grandfathered for production tax credit (PTC) eligibility purposes if they started construction in 2013, according to a nawindpower.com article. Projects can qualify in two ways; they must have either spent 5% of their cost or “undertaken significant physical work either on or off the project site” in 2013, according to the article. IRS associates Christopher Kelley, Jamie Park, Philip Tiegerman and Jennifer Bernardini highlighted six key points to the notice, clarifying how those requirements must be met. For more, read the full article.